Budgeting Has Become the End Instead of a Tool to an End
Budgeting - like many other activities - has often become an end instead of a tool to an end.
It is the deviance, compliance that indicates that some action or inaction should be taken, given the context and other references of the moment.
Bad - unrealistic, ignorant - budgeting leads to it being ignored.
Instead bad budgeting can for the learning organisation also be a useful reference to wrong perceptions and tactical evaluation of the environment.